Antoine sold the following stock in 2018. ABC, Inc., is a §1202 qualified small business (QSB).

Asset	Cost	Acquired	Sale Price	Sale Date
ABC, Inc. 200 shares	$153,000	1/10/10	$200,000	4/30/18
DEF, Inc. 100 shares	24,600	11/15/14	14,000	2/28/18
GHI, Inc. 50 shares	19,350	3/31/17	17,000	8/30/18

a. Complete the chart:

Asset	Amount of Realized Gain (Loss)	Amount of Recognized Gain (Loss)	IRC Section
ABC
DEF
GHI

b. After netting, what is the total gain or loss? 

c.  If Antoine is in the 37% tax rate bracket, at what rate is the net gain or loss taxed?